| Adjustment of industrial structure is the key point of revitalizing old industrial bases in Northeast region and promoting sustainable economic development. As the main force of the old industrial bases in Northeast region, Liaoning Province, faces many problems such as the high proportion of resource-based industries, the low proportion of high-tech industries , the lag in development of modern service industry and so on. The irrational industrial structure directly results in the high consumption of resources and energy and the large volume of Waste Emission, which brings great pressure to the ecological environment, and also affects the sustainable economic development seriously. Therefore, under the premise that we should maintain the sustainable economic development in Liaoning Province, the key issue is how to speed up the adjustment of industrial structure in order to reduce the consumption of energy and the volume of pollutant emissions. During this process, the government will play a very important role. In June 2007, China's State Council firstly puts forward to the introduction of Environmental taxes in the future in "The energy conservation reduces the row of comprehensive nature work program. As one of a country's macroeconomic control means, Environmental taxes will inevitably plays a role in the adjustment of industrial structure of Liaoning Province. However, what is the mechanism? To what extent does the tax have impact on industrial structure, and what kind of effect will it bring to on economic development, positive or negative? All of the above problems are what we have been focusing on.The article defines the Environmental taxes firstly on a theoretical basis, and builds an independent environmental taxes-system. And then it analyzes the channels through which Environmental taxes has impact on industrial structure of Liaoning Province. Subsequently, using the input-output table of Liaoning Province in 2002 as a benchmark data, we build a regional CGE model, which includes the act of production, consumption behavior, the price equation, market equilibrium and macro-closed part. At the same time, we assume that the increasing cost from taxes directly reflects in the increasing price, then we introduces the tax rate into CGE model, estimating to what extent the tax rate has impact on industrial structure. From the simulation results, we can see that through the price mechanism, the implementation of the Environmental taxes has an important effect on the adjustment of industrial structure. This article analyzes the effect from three views as follows: Fom the view of the consumers' demand, the implementation of Environmental taxes effectively changes the consumers' demand preference, so that consumer demand shifts from the second industry to the third industry. From the perspective of investments' demand, the implementation of Environmental taxes effectively reduces the inputs of Coal in many sectors, so that the coal resources could be saved. From the view of labor and capital, the implementation of sulfur tax makes labor and capital shift from high-energy consumption industries to clean energy industries and other third industries, such as transport industry. In a word, the implementation of Environmental taxes effectively promotes the adjustment of industrial structure of Liaoning Province on the whole. In the end, based on those discoveries, this article puts forwards some suggestions about the introduction and implementation of Environmental taxes. |
